LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

02,066/- by not treating the activities of the appellant as charitable in nature. That the Ld. Commissioner of Income-tax (Appeals) was obliged to follow the rule of law relating to taxation and compute the income of the appellant on the basis of statement of income as based on the audit report in form 10-B, as was applicable

LUCKNOW DEVELOPMENT AUTHORITY,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

02,066/- by not treating the activities of the appellant as charitable in nature. That the Ld. Commissioner of Income-tax (Appeals) was obliged to follow the rule of law relating to taxation and compute the income of the appellant on the basis of statement of income as based on the audit report in form 10-B, as was applicable

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

02,066/- by not treating the activities of the appellant as charitable in nature. That the Ld. Commissioner of Income-tax (Appeals) was obliged to follow the rule of law relating to taxation and compute the income of the appellant on the basis of statement of income as based on the audit report in form 10-B, as was applicable

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

02,066/- by not treating the activities of the appellant as charitable in nature. That the Ld. Commissioner of Income-tax (Appeals) was obliged to follow the rule of law relating to taxation and compute the income of the appellant on the basis of statement of income as based on the audit report in form 10-B, as was applicable

INCOME TAX OFFICER (E), LUCKNOW vs. ARCHISHA EDUCATIONAL TRUST, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2016-17 Archisha Educational Trust, Vs. Income Tax Officer (Exemption), C-2024, Ii Floor, C Block, Lucknow Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent) A.Y. 2016-17 Income Tax Officer (Exemption), Vs. Archisha Educational Trust, Lucknow C-2024, Ii Floor, C Block, Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent)

02. Because complete details of the donation received as required as per section 115BBC having being maintained and furnished, the CIT(A) was not justified in treating the donation of Rs.64,000/- and Rs.1,00,000/- as unexplained u/s.115BBC of the Act, the addition made be deleted. 03. Because as a proper approval of the facts and also the provisions

ARCHISHA EDUCATIONAL TRUST,LUCKNOW vs. THE INCOME TAX OFFICER, EXEMPTION, WARD, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2016-17 Archisha Educational Trust, Vs. Income Tax Officer (Exemption), C-2024, Ii Floor, C Block, Lucknow Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent) A.Y. 2016-17 Income Tax Officer (Exemption), Vs. Archisha Educational Trust, Lucknow C-2024, Ii Floor, C Block, Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent)

02. Because complete details of the donation received as required as per section 115BBC having being maintained and furnished, the CIT(A) was not justified in treating the donation of Rs.64,000/- and Rs.1,00,000/- as unexplained u/s.115BBC of the Act, the addition made be deleted. 03. Because as a proper approval of the facts and also the provisions

ASHOK KIRAN CHARITABLE TRUST,BAREILLY vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Ashok Kiran Charitable Trust V. The Cit (E) 35-C-8, Rampur Garden Lucknow Bareilly Tan/Pan:Aafta2618B (Appellant) (Respondent) Assessment Year: N.A. Ashok Kiran Charitable Trust V. The Cit (E) 35-C-8, Rampur Garden Lucknow Bareilly Tan/Pan:Aafta2618B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 14 09 2021 Date Of Pronouncement: 02 11 2021 O R D E R

Charitable Trust v. The CIT (E) 35-C-8, Rampur Garden Lucknow Bareilly TAN/PAN:AAFTA2618B (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, C.A. Respondent by: Smt. Sheela Chopra, CIT (DR) Date of hearing: 14 09 2021 Date of pronouncement: 02 11 2021 O R D E R PER A.D. JAIN, V.P.: These appeals are by the assessee against

ASHOK KIRAN CHARITABLE TRUST,BAREILLY vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Ashok Kiran Charitable Trust V. The Cit (E) 35-C-8, Rampur Garden Lucknow Bareilly Tan/Pan:Aafta2618B (Appellant) (Respondent) Assessment Year: N.A. Ashok Kiran Charitable Trust V. The Cit (E) 35-C-8, Rampur Garden Lucknow Bareilly Tan/Pan:Aafta2618B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 14 09 2021 Date Of Pronouncement: 02 11 2021 O R D E R

Charitable Trust v. The CIT (E) 35-C-8, Rampur Garden Lucknow Bareilly TAN/PAN:AAFTA2618B (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, C.A. Respondent by: Smt. Sheela Chopra, CIT (DR) Date of hearing: 14 09 2021 Date of pronouncement: 02 11 2021 O R D E R PER A.D. JAIN, V.P.: These appeals are by the assessee against

BRIGHT LAND COLLEGE,,LUCKNOW vs. INCOME TAX OFFICER (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2013-14 Bright Land College, Vs. Income Tax Officer 538A / 543/5, Triveni Nagar (Exemption), Lucknow, The Sitapur Road, Lucknow Jurisdictional Assessing Officer Pan:Aaatb4391F (Appellant) (Respondent) Assessee By: Ms. Shweta Mittal, C.A. Revenue By: Sh. Sanjeev Krishna Sharma, Addl. Cit (Dr) Date Of Hearing: 02.04.2025 Date Of Pronouncement: 25.04.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Passed On 17.10.2022 Under Section 250 Of The Income Tax Act, 1961. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. The Ld. Commissioner Of Income-Tax (Appeal) Has Erred In Law & On Facts In Passing The Order, Which Is Unlawful, Unjustified & Against The Principles Of Natural Justice. 2. The Ld. Commissioner Of Income-Tax (Appeal) Has Erred In Law & On Facts In Passing The Order Without Giving Adequate Opportunity Of Being Heard. 3. The Ld. Commissioner Of Income-Tax (Appeal) Has Erred In Law & On Facts In Upholding Ad Hoc Disallowance Of Expense Of Rs. 1,54,57,795/- Against The Order Passed U/S 143(1) Of Income-Tax Act Without Following The Procedure Laid Down In Sub-Section (1) Of Section 143 Of Income-Tax Act, 1961. 4. The Ld. Commissioner Of Income-Tax (Appeal) Has Erred In Law & On Facts In Not Granting Exemption U/S 11 & 12 Of The I. T. Act, 1961. 1 Bright Land College A.Y. 2013-14

charitable or religious purposes, to the extent it did not exceed 15% of the income derived from property held in trust, wholly or in part only for such purposes, under section 11(i)(a) was reflected in column 6(iv) as Rs.8,02

CHARAK HELTH CARE & RURAL DEVELOPMENT SOCIETY,LUCKNOW vs. DCIT-CC-2, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

02,021/- was accumulated or set apart as per the provision of section 11(1A). The accounts had been audited and the audit report in Form 10B had been obtained from the auditor on 25.07.2013. Till A.Y. 2012-13, furnishing of 2 Charak Health Care & Rural Development Society A.Y. 2013-14 audit report was manual and only from

SHANTI NIKETAN SHIKSHA SAMITI,MATHURA vs. CIT(EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is allowed for\nstatistical purposes

02,255/- on different head but no\nsupporting documentary evidences have been filed in support of the claim.\nVide questionnaire assessee was required to furnish supporting\ndocumentary evidences in support of the charitable activity carried out if\nany, but assessee failed to file the same. In absence of above details\ngenuineness of charitable activity could not get established. As discussed

UP GOVERNMENT EMPLOYEES WELFARE,LUCKNOW vs. ACIT-2, LUCKNOW

In the result, the appeal of the assessee is dismissed

charitable purposes or religious purposes, or in part only for such purposes; or income by way of voluntary contribution on behalf of such trust or institution.\nc. As per section 139(5) clause (a) \"the annexure, statements and columns in the return of income relating to computation of income chargeable under each head of income, computation of gross total income

TULSI GRAMODYOG SEWA SAMITI,,LUCKNOW vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), LUCKNOW

In the result, the appeals of the assessee stands dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

02. Because the CIT(Exemption) has failed to appreciate that the objects of the said assessee society are purely charitable and the activities carried on by it are in accordance with its objects, the twin conditions i.e. the “objects being charitable” and “activities being in accordance with the objects”, not being in dispute, the CIT (Exemption) has travelled beyond

TULSI GRAMODYOG SEWA SAMITI,LUCKNOW vs. THE CIT (EXEMPTIONS), LUCKNOW, LUCKNOW

In the result, the appeals of the assessee stands dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

02. Because the CIT(Exemption) has failed to appreciate that the objects of the said assessee society are purely charitable and the activities carried on by it are in accordance with its objects, the twin conditions i.e. the “objects being charitable” and “activities being in accordance with the objects”, not being in dispute, the CIT (Exemption) has travelled beyond

ACIT(E), LUCKNOW vs. M/S. BHAGWANT INSTITUTE OF TECHNOLOGY, BIJNOR

In the result, the appeal of the Revenue is partly allowed

trusts are made for advancement\nof education it was held to be a charitable purpose.\nIt is therefore clear that the reliance made by AO on this judgement is\nmisplaced and rather supports the case of appellant. The above dues are\nimportant source of revenue from the students to attain the main objects of\nthe society. These dues being charged

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

Accordingly, the same are being dismissed as having become academic in nature

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

02. Because there being neither reason to believe nor any satisfaction as contemplated u/s 147, nor there being any new material, the CIT(A) was not justified in upholding the initiation of the proceedings u/s 147 of the Act, the order passed by the CIT(A) be quashed. 03. Because the assessee society being registered

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

Accordingly, the same are being dismissed as having become academic in nature

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

02. Because there being neither reason to believe nor any satisfaction as contemplated u/s 147, nor there being any new material, the CIT(A) was not justified in upholding the initiation of the proceedings u/s 147 of the Act, the order passed by the CIT(A) be quashed. 03. Because the assessee society being registered

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

02 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 18.06.2023, pertaining to the assessment year 2019-20. The assessee has raised the following grounds of appeal: - “Ground No. 1: Non grant

DR. ISHWAR CHANDRA SEWA SANSTHAN,KANPUR vs. CIT (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: Na Dr Ishwar Chandra Seva The Cit(Exemption), V. Sansthan, Pratyasksh Kar Bhawan, C/O Kailash Motors, 84/105, Ram Teerth Marg, G.T. Road, Anwaganj, Kanpur- Lucknow-226001. 208003. Pan:Aaicd1047K (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Neeraj Kumar, Cit(Dr) Date Of Hearing: 15 05 2025 Date Of Pronouncement: 21 05 2025 O R D E R

section 12AB to the assessee trust/sansthan and as withdrawn be restored.” 2. The facts giving rise to the present appeal are that the assessee is a trust who had filed an application in the Form No.10AB under Rule 17A of the Income Tax Rules, 1962 (“the Rules”, for short) before the Ld. CIT(E), seeking registration u/s 12AB